Bill Text: MI HB5759 | 2019-2020 | 100th Legislature | Introduced

Michigan House Bill 5759 (Prior Session Legislation)

Introduced

Bill Title: Individual income tax: exemptions; certain emergency health care workers; exclude from income taxes during a declared emergency. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 280.

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Introduced - Dead) 2020-04-30 - Bill Electronically Reproduced 04/30/2020 [HB5759 Detail]

Download: Michigan-2019-HB5759-Introduced.html

HOUSE BILL NO. 5759

April 30, 2020, Introduced by Reps. Cynthia Neeley, Kennedy, Cherry and Love and referred to the Committee on Tax Policy.

A bill to amend 1967 PA 281, entitled

"Income tax act of 1967,"

(MCL 206.1 to 206.713) by adding section 280.

the people of the state of michigan enact:

Sec. 280. (1) For the 2020 tax year only, a taxpayer who is a qualified first responder or a qualified health care professional may claim a credit against the tax imposed by this part in an amount equal to his or her income tax liability under this part attributable to income earned on and after March 1, 2020 through May 31, 2020 for services performed as a qualified first responder or a qualified health care professional. Except as otherwise provided under this section, the amount of the credit allowed under this section must not exceed $1,600.00 for a single return. If both spouses filing a joint return are either a qualified first responder or a qualified health care worker, then the total credit under this section is limited to $3,200.00 for a joint return.

(2) As used in this section:

(a) "Certified nurse practitioner" means an individual who is licensed as a registered professional nurse under part 172 of the public health code, 1978 PA 368, MCL 333.17201 to 333.17242, and who has been granted a specialty certification as a nurse practitioner by the Michigan board of nursing under section 17210 of the public health code, 1978 PA 368, MCL 333.17210.

(b) "Hospital" means a health facility licensed as a hospital under article 17 of the public health code, 1978 PA 368, MCL 333.20101 to 333.22260.

(c) "Qualified first responder" means any of the following who provide services in a county that has at least 1 confirmed case of the coronavirus disease 2019 (COVID-19) before June 1, 2020:

(i) A law enforcement officer licensed under the Michigan commission on law enforcement standards act, 1965 PA 203, MCL 28.601 to 28.615.

(ii) A firefighter as that term is defined in section 2 of the firefighters training council act, 1966 PA 291, MCL 29.362.

(iii) Emergency medical services personnel licensed under part 209 of the public health code, 1978 PA 368, MCL 333.20901 to 333.20979.

(d) "Qualified health care professional" means a physician, physician's assistant, nurse, certified nurse practitioner, or respiratory therapist licensed under article 15 of the public health code, 1978 PA 368, MCL 333.16101 to 333.18838, who provides services in a hospital that has treated at least 1 patient for a confirmed case of the coronavirus disease 2019 (COVID-19) before June 1, 2020.